ECJ (Preliminary Questions) 1. The court does not have jurisdiction under article 177 to settle a dispute relating to the interpretation of a national law.
2. The prohibition of discrimination as laid down by Article 95 relates not only to the rate but also to the basis of taxation. Article 95 of the Treaty must therefore be interpreted as prohibiting as fiscal system under which imported goods are charged twice with turnover tax, thus being treated as the object of two distinct transactions during the course of one operation which, for the same national product at the same marketing stage, would constitute only one chargeable operation.
Citations:
R-54/72, [1973] EUECJ R-54/72
Links:
European
Updated: 21 June 2022; Ref: scu.214307
